Module 5: Preventing corruption in project procurement
Auditing
- Carry out sample audits of bid processes and outcomes to identify any evidence of:
- breach of procurement procedures
- unfair or unequal treatment of bidders
- unusual bid outcomes
- corruption.
- Auditors should be:
- aware of the risk that any deficiencies they identify may be caused by corruption
- required to make appropriate reports to the board of the project owner.
- In the case of public sector contracts, the auditing should ideally be undertaken by a reputable and suitably qualified independent third party who in addition to the above requirements:
- issues periodic public reports
- reports suspicions of corruption to the investigating authorities.
April 2025
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